1986 (8) TMI 236

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..... y had two classes of buyers of their paper - (1) dealers and (2) industrial consumers. The dealers were given a discount of about 4% which was not given to industrial consumers. In addition, they used some quantity of wrapping paper captively to pack other paper therein. The point of dispute is whether the captively used paper should be assessed at the value applicable to dealers, as urged by the .....

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..... ot necessary that the very goods must be sold. So long as the normal price of identical goods is available, the same would apply to the quantity captively used too. And of the two normal prices available, the one applicable to industrial consumers has a natural claim to be adopted for the appellants own industrial use. 3. We, therefore, uphold the lower orders and reject both these appeals. - .....

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